OFFICE OF THE AITORNEY GENERAL OF TEXAS 

AUSTIN 

Ronorrblo QIorgd IL Shqmrd 

“9 

troller or Publla Aooouatr 

A&u ln, hxew 

lmr art 

. 

"(a) lhlua, who haYe 'bowl rrpulrod 'to 

pay the eptm Tu at tho tlms 0r aaln~ their 
f ;/‘ 

. 

87 O~OOB aelk ru0i fo mopea or the fodoral 

rornun~ 1.80 the tu, mA l oooprm t th* 

purohuer in llru or thir tu IL 8. Wvoramat ?orp 1094. The dealor than rglw l 

‘(b) Z&ploys60 of Fodual Qouwnmental \ 

yonolor urohars motor iu.1 azd pa the @tat@ 

Tax. O1.L ror twifd are then ri 3 06 with thb . 

arpartmrA dirsot rsea UarhLnrJton proparlp supRo flll~~ ire la drduotd; houoror, 

tt?$stlon rrlrlng is, ahauld one (1) pu 

ornt or the rplllonago be.do&&otwl barorr olalau 

are appawod, b6lng the mount 0r tax never 

aolXeoto6 by the Stdir fras the bmded dletrl2) 880. lF,&,f" 

butors pa n n the tax? (&ouso mll 8 Ma. 

rialrtratlan804 l nfo- tattbbht1ola, 

as well 8a rot the paymutt 0fapttn8w rurnhb 

Ln(g thr r0m of itw0ioe 0r UIBIptJon rrd 0th~ _. 

rompvlb6ricrr. haroln, an6tho mm la. 

hmbr rpproprhwd ror l uOh purp000I.~ 

tk0tb 13 or u0 h~~~it04 Llotor mi 5!~ kr, _’ 

ot ttKohthlr.quoted provhloal.r~Clr lnkgml park, donoernr 

it80ir solely with the Ibltumr l e tom or mkin~ olrlar ror 
fi!Qd 

d 0r frXO8 mid pOn 10 

6, uudor oorrdlt P hP 

r rUOi ‘Old UithiB thr 8th 

one 8 oh do no t l ooruo suoh tax, anA 

door not nlrto to thr mattu or 

p~prrtp rroa th0 iti0i80tt80 or 

or parsons 8na 

1 trx andor tb 

Coastltutlon6 or Toxaolr or tho Unltod States. The two rltrutdr 0r tu pp0nta r0r rhloh s old81 r0r’rerund 18 rrrognlud under &otlon 4 of the Lot 6ret (1) ~8trnu8 uhuu 

the tier ttul in quortlon 1s uaod br fhc rtlthato purohaur 

ror purpowr l nd oprrrtlonr other then to pro 1 a motor rrhlal. upon the hlghwaya ot t& etrte of l’exa‘~ r 2) the .ixport 

or lam by fir8 or othrr rooldont bf anr dlatrlbutor or othrr 

puaon 0r notor rut1 in quantltloa 0r.100 C;allons or more 

l rter the tar hu bsrn paid UQOII such motor ruol. 

ti o80h iit tb~80~n00~~0d 0lfii1~3 r0r w~14 0r 

the motor. tu.1 tax the purohared motor rue1 is not ua@d to 

.proJlaL motor .ehloibs upon the hlghlmys; :In your rirrt 

queotlom lt ie rsamaC that the aotor rueI was uaod .to p@- 

011 motor irbialer upon the hlghn)r but rueh motor rchloler 

wmrs OULM osopurtrd undu suoh ~onAltlon8 oni? olrobmknoor 

88 to l rford.lmunlt~ from rtrto tantlon,on the ule or'on 

0r stt0h motor rw. As#umln~ thrt the Fedrrml Oov~rnmat or 

onm or its rdmlttod aganolei or lnatrurmntolltlor in thr pur- 

.oharrr or thlr n&or ruol, b pusrtlon whloh u) do not hero 

puo up) the Laaunltr or rtioh purohrur rroathe motor ru0i 

taxis not araokb an4 doar not-ubo br 

“I;” 

hlng that rppour ln the Motor Fuel Tax Tar but rrthor.froa t 0 lmpllortloa, 

l a aibitims or th0 con8tltutl0h.0r the tMt8b mt08. 

The t mler klag unable to oolloet the tax rrorg thr Oovorxbsmut, its l mnte.or h8trumnt0litior, 08 t&O uWaat0. 

LOU, ~OUIIOB Oatiti~d.to.r0inDun0~t or th0 .*x w h!r- ‘rb 

mob *drolor br paid to tha dlrtributor DLL the flrrt nlo 

in Texas, &or, thr ~~statutat~ #&0tom or aolhotloa dmrob~ 

muda aiOtrUutOr l n4, Sn Wra, thr doalor mo maa firttwlly tu sollootori for. t&a 8ta+ 

noti& Stt’tk orpeoltf.ruoh do&r la not,..khw 

0 nrrly er implledly a 

an 2aontaaplrtQua of tiio Be 

8 ~OlalMBt ulthln tha urvi88 

%&%ootlon or tlm Koter i;o y Tu 

mt, (fm. x3), noolrrr M bmritr or rmntams rrarP th, -~ 

nrttna wh u th0 rawrod olrrr 0r ddxf8nt8 0 ZUS~,~-O* 

breed rithln raid sution,. and rhould not be o 3 lad upon to 

bow the l daitlc+l buMon or hrring eoduct~d mm &l8 rLtlm 

.,__’ 

. 

.1 i 

I 

r 
Roaorablo’ Ooorm If. sh*Pwr(, .Pam 4 

: 

. 

thoro 01rlmmt. who nooln the l4 mnt.th8mr. p 10 l ooor a lng ll y aamr pm rlrst quootlon ln the negrtlva. 

We ltirrl.. answr your iiooond qao6tlon~ii'tbr 

nog.tlto boosuw the ro~oirumnt. oi tho Motor Fuel Tsx 

. I.m in oonnootlon ulth the sltuatloa outllnod thonln oa 

E,agl; orrtlfr offoot. 

pr 

ktiolo 'lO65&13(h), Vernon'6 

St.tutos, protlbor, in prt thstt 

shall a4 rerun4 be mcd~ to soy person L 

"In 00 went 

0x008~ or thr 

l otu61 6munt pala by auoh person 6nU the mount doduatod 

orl&mllJ br the dlatrlbutor shall be d6Quotrd in oomputlngtho wund.* Although tour qooond question r~braor8 a 

#ltaatlan where 8 016361 ror rolmbunozuont 1s adlo by the .. 

Fodual Oovornmont ror aotor tu61 taxor uhioh it 1s arsm6d 

said Oovunmant w8b not liable ror in the tire lnstanoe, 

WV ho14 upon tho omo p.rinoiplos 4i8ous8ob aboro (when 

_ 

the .1&i ror rolmbursommat uem mudo br the doolrr rather 

than the Oormnt) that moh ~A.~JII ir not . *rdund,~ 

in~i~d.bg th0 a~O-ip0kd p0rti0n th00r. s 

.i 

3tpno~ or 3nstiuaontallt~ 0r tho 

?obrr U 8 l h tltl4ob ipo ur o htaasxo -fmotor r o 0 

ruu ln To *, udlor~4!r 8. ë8o fo rtTQm1094 ~~~ (.qor.tloa 

whlahw doh@t hare dotermlno),~or LT. under the same primlpi08 dr-OOMti~twu bI!EAUat 

tuitt Or th0 o dwmt i8 l B f 

6ald rgon& or lnstruwnh & to h a *r ~wmnt 

tr o lp th r se.8 0r m.88 0r the wt0it 0r m0h ta u8 a 1 4 m 

m0t0rruupurohaudinlwa8 tlun~itrould innit. & rr0L 

1owth.tth.donra.mtshoulkw~a.d. rholo6adaust.noolro beak ln rush tax relmbursmmat, the mot amouat oolloot&d tMa! it by the dlrtrl)utor4odlor eollutlon apta 

provliled by t&s Aot. To allow thla alalmad tax rolmburu-' 

mant to be Irrrenod or dlmlnirbrd by the tax on l$ or;, thll 

p~lh~n.p orlglnall solbby tho dlatrlbutot,uwldbotsntaaount to taxlq t i o Federal Ocwormmut, lt8~8@~nt#.ar 
Ronorabl. Ooorga 8. Sh.m.r(L, P.R. 5 

‘w. ‘t 

lrustrumOntalltlr8, to that ox&t, o&tnrt to thr Uonatltutlon aC the Unit-cd Stateo. mi8 20quit08h 0r thb 8t6- 

tuto, rltho& plain and mandate in its tom8, rlmply 

4~8 not h6v0 ml0 

8titutloa61 luaUrAt P 

dntlvb l r r 00in t t&6 raot 0r the ma08 aa4 this olafa ror nllabw8ommt or 

MpamOIIt #hOtad bC p88~d iII it6 rtii UOUfIt. 

:. 

‘PrU6ti.W tho r0ngOing ray answra y0u.r lnqulrlo6, 

w are 

YOU'S VOTf tX'Ult 

APmovxD sm.24, 1942 

(sl~od) Grover Z\ellors 

FIRST ASSIGTAHT 

ATToRRn tJxmuL 

ATTORNEY 

4